摘要：The aim was to identify the contingency factors for cost systems projects in agriculture. The nature of research is qualitative. The analysis of the data collected was through content analysis. Recorded personal structured interviews were conducted, applied to 11 intentionally selected professionals. The contingent variables determinants framework for the development costs are conflicts of classes systems, leadership styles, logistics, regulatory and training mechanisms and market uncertainties. The type of chain that prevails in agriculture is democratic. The degree of industry uncertainty is mainly determined by government policies, economic environment, suppliers and climatic conditions. Concluded that each agricultural sector has particularities in the production, storage and marketing. Thus, the role of the accounting profession is to develop cost systems under a combination of external factors and internal characteristics for each of the agribusiness segment. DOI: http://dx.doi.org/10.19094/646
关键词：Agricultural activity. Cost systems. Contingency Theory;Actividad agrícola. Sistemas de costos. Teoría de la Contingencia.;Atividade agrícola. Sistemas de custos. Teoria da Contingência.
